The nonprofit law podcast is a weekly show highlighting legal issues facing nonprofits. Hosted by Tim Mooney, an attorney with over a decade of experience in nonprofit law, this entertaining and informative program helps staff, officers and directors of nonprofits to understand the laws that impact their organizations.

News & Notes- Recommended resource if none of the lobbying talk makes sense: Alliance for Justice's Worry-Free Lobbying for Nonprofits (PDF).- Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now at nplawcast.com/beyondthepodcast.What counts as lobbying for a public charity?

- Two sets of rules: one has no definitions, the other we'll cover ("501(h) election")- Do yourself a favor and check to see if your organization has made the 501(h) election - if not, strongly consider making it even if you engage in little or no lobbying activity- Direct Lobbying: - Communication - With a legislator - Expressing a view on specific legislation- Grassroots Lobbying: - Communication - With the general public - Expressing a view on specific legislation - With a call to action- A great deal of public advocacy is NOT lobbying, even though it is compelling, direct and (sometimes) rather pointed and critical- Many visits with legislators and their staff are NOT lobbying because the discussion centers on broad issues, not specific legislation- In doubt? Run your activity through the elements!ResourcesMNCN: Nonprofit Lobbying and the LawCLPI: Lobbying and the LawAFJ: State lobbying law resources and Worry-Free Lobbying for NonprofitsClosingEmail me with questions and suggested topicsSign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.comnplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

News & Notes- Recommended blog: a great source of nonprofit news is The Chronicle of Philanthropy's Philanthropy Today. The Chronicle is a subscription service (and well worth it) but this is a free source of news from the Chronicle. I have it in my Google Reader so I get the stories delivered as soon as they are posted.- Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now at nplawcast.com/beyondthepodcast.The "L" word

- Yes, nonprofits can lobby- Yes, there are restrictions ranging from the substantial (private foundations) to the minimal (registration requirements for all)- Lobbying has a legal definition - there are many ways an organization can advocate (sometimes strongly) without it counting as lobbying- The basic rundown - Private foundations are essentially prohibited from lobbying, BUT there are many ways to visit legislators and educate (tax law) - Public charities are limited in the amount of lobbying they can engage in, but the amount allowed is surprisingly high for some (tax law) - Other 501(c)s are not limited at all in the amount of lobbying they can engage in, but it must fit their exempt purpose (tax law) - 527s rarely lobby because it is unusual that lobbying would support or oppose a candidate (their exempt purpose) - Federal law and most state laws require lobbyist registration for all (varies wildly - check your state)- Where things get tricky - Ballot measures - intersection with election laws - Local bodies of government - sometimes unclear whether there is legislation or a legislative body - Funder restrictions - the biggest area - a public charity may have a large legal capacity to lobby, but its source of funding may have contractual restrictions on lobbying so the nonprofit's practical capacity is much lowerResourcesMNCN: Nonprofit Lobbying and the LawCLPI: Lobbying and the LawAFJ: State lobbying law resourcesClosingEmail me with questions and suggested topicsSign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.comnplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

News & Notes - Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now at nplawcast.com/beyondthepodcast.Do all nonprofits have to file Form 990?

- No, but most do. The default is that your nonprofit will be filing a 990 about 5 months after the end of its tax year- Who doesn't file a Form 990? - Small organizations - Gross receipts of less than $100,000 and assets of less than $250,000 at the end of the year (Form 990-EZ) - Gross receipts normally less than $25,000 (no filing necessary for FY 2007) - For FY 2008 (next year's filing) these organizations may be required to file an annual electronic notice - e-Postcard - Churches and church-affiliated organizations (no filing necessary) - Private foundations (Form 990-PF) - Employee benefit trusts (Form 5500) - Black lung benefit trusts (Form 990-BL) - Special partnerships of religious and apostolic organizations (Form 1065).ResourcesIRS: EO Reporting Requirements - Annual Return Filing ExceptionsClosingEmail me with questions and suggested topicsSign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.comnplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law

News & Notes- What's the IRS up to this year? According to its 2008 guidelines (PDF), the IRS is going to be focusing on (1) the redesign of Form 990, and (2) efforts to reign in abusive donation transactions particularly over-valuation of non-cash contributions. More at Guidestar.org.- Nonprofits and Elections: Balancing Personal Versus Organizational Activity on-demand video screencast is available now as special preview for newsletter subscribers and will be available February 10th for the rest of the listenership. More on newsletter signup at the end of the show.Can a candidate use our space?

- 501(c)(4)s, etc. - Yes, and you can limit it in a partisan way - If limited in a partisan manner, this will count toward your limits on partisan activity under tax law - Use must be incidental (about an hour per week or 4 hours per month) or it might be considered a contribution unless candidate reimburses (federal candidates - state law varies widely)- 501(c)(3)s - Must be strictly nonpartisan (nonpartisan debates, etc.) OR - The use is part of a community offering (church rec room or community room) that is regularly made available for noncommercial purposes, without regard to political affiliation - You can charge feesResourcesFEC: Citizens' GuideIRS: CPE Guide, Election Year Issues (PDF - p383)ClosingEmail me with questions and suggested topicsSign up for the free NLP newsletter... every week get the shownotes and resources sent to you by email, plus get additional free content on the laws impacting nonprofits. Go to nplawcast.com/newsletter for more info and to sign up.Need more than the podcast? Tim-Mooney.com and Beyond the Podcast at nplawcast.comnplawcast.com

This podcast provides general information about legal topics but it is not a complete discussion of all legal issues that arise in relation to nonprofits nor is it a substitute for legal advice. This podcast does not create an attorney-client relationship. This is general legal information and the contributors make no warranties regarding the general legal information provided in this podcast , and disclaim liability for damages resulting from its use to the fullest extent permitted by the applicable law.